ICAEW.com works better with JavaScript enabled.

Points to consider on a change in partnership

This checklist is intended to enable practitioners to ensure that their clients deal with the many loose ends that may arise with a partnership change. Inevitably it cannot address all the issues as each partnership is unique, but it should provide a framework for you to follow. Issued January 2014.


Continue reading

This content is not freely available. To access 'Points to consider on a change in partnership – Farming and Rural Business Group Helpsheet' you need to be one of the following:

ACA student

This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take

Business and Finance Professional

An internationally recognised designation and professional status from the ICAEW.

Farming & Rural Business Community

For insight into the ever- changing environment surrounding farming and the broader rural economy..

ICAEW member

Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.